I don't know about using the difference sample rates in BDF, but in final mixes or masters between 16b + 24b they're are noticeable. Slight as they may be & it is in the details.
Depends on the material too, classical vs rock / reverb tails, clarity, high end squish.
Same with 320mp3 vs 16b wav, others will argue over 24k vs 96k.
Whether or not a casual listener can tell or care is a different story. I can stand listening to 192 mp3's but compare one to a 320 mp3, then compare a 320mp3 to 24b wav. Your ear should hear the difference.
Same with dithering, I prefer Tri or Pow-1 over Powr-3. It's very slight but to me there's a difference, the details- verb/ high-end.
Again, in the scheme of things when it's well mixed & mastered will it matter or hinder the listening experience? probably not.